PMP考试题库之项目成本管理21-25题：

21. The structure around project controls, including cost control, is developed during what project cycle？
A. Initiation
B. Termination
C. Conceptual
D. Operational

项目控制的结构包括成本控制是在项目周期中的哪个阶段制定的？
A. 启动
B. 中止
C. 概念
D. 运作

22. Jake purchases a piece of equipment in March, asking to have it be delivered in ten days. Since it is past mid-month, Jake knows the dealer will not invoice him for approximately 45 days. How should he record this expenditure in his monthly management actuals vs. budget reports for March?
A. Include the cost of the equipment because it is a known, committed expense in March
B. Do not include the cost of the equipment because it will not be delivered in March
C. Recognize the expense in May when the invoice arrives
D. Recognize the expense when invoice is processed in June

Jake 在三月份买了一台设备，要求卖方在十天内交货。由于现在已经过了三月中旬，Jake 知道卖方在45 天之内无法给他开发票。他在他的每月实际开支和预算比较的报告中如何纪录他的开支？
A. 包括设备的费用，因为已经知道并且承诺了消费
B. 不包括在三月份的费用中，因为三月份不会将货物交付过来
C. 把开支算在五月份，当发票收到之后
D. 把开支记在六月即发票通过之后

23. Using the table below, what is the Present Value of an annual expenditure of $4,000 per year over the next three years at 10% per year? Year Present Value of $1 at 10% Present Value of $1 at 12%
1 0.909 0.893
2 0.826 0.797
3 0.751 0.712
4 0.683 0.636

A. -$9,608
B. -$7,206
C. -$9,944
D. $6,551

运用下面的表格，计算每年的开支为4000 美元，在今后三年以10%来计算，其现值为多少
A. -9608 美元
B. -7206 美元
C. -9944 美元
D. 6551 美元

24. The initial cost of your project is $25,000, which will save the company $6,000 per year for the next four years. Using the above table, if your company wants a 12% ROI, what is the NPV of the project?
A. -$1,000
B. -$6,772
C. +$1,758
D. +$6,772

你项目的启动成本为25000 美元，为公司在今后四年内每年节省了6000 美元。用上面的表格计算你的公司需要12%的投资回报，那么项目的挣现值为多少？
A. -10000 美元
B. -6772 美元
C. 1758 美元
D. 6772 美元

25. ABC company commonly used Sum of the Years method to calculate depreciation on assets. They purchased a computer which cost $15,000, knowing they can sell it at the end of three years for $3,000. How much depreciation is taken the third year?
A. $4,000
B. $2,000
C. $7,500
D. $2,500

ABC 公司通常用年度总和的的方法来计算资产的折旧。他们买了一台价值15000 美元
的计算机，他们知道在第三年年底可以卖出3000 美元。那么第三年的折旧费是多少？
A. 4000 美元
B. 2000 美元
C. 7500 美元
D. 2500 美元

PMP认证考试题参考答案：21-25 CACBB

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